试题与答案

下列各项中,应计入出口货物完税价格的是( )。 A.货物在我国境内输出地点装载后的运

题型:单项选择题

题目:

下列各项中,应计入出口货物完税价格的是( )。

A.货物在我国境内输出地点装载后的运输费用
B.单独列明的支付给境外的佣金
C.出口关税税额
D.货物运至我国境内输出地点装载前的运输赞、保险费

答案:

参考答案:D

解析: 出口货物的完税价格,由海关以该货物向境外销售的成交价格为基础审查确定,并应包括货物运至我国境内输出地点装载前的运输及其相关费用、保险费,但其中包含的出口关税税额,应当扣除。出口货物的成交价格中含有支付给境外的佣金的,如果单独列明,应当扣除。

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题型:单项选择题

After World War Ⅱ the glorification of an ever-larger GNP formed the basis of a new materialism, which became a sacred obligation for all Japanese governments, businesses and trade unions. Anyone who mentioned the undesirable by-products of rapid economic growth was treated as a heretic. Consequently, everything possible was done to make conditions easy for the manufacturers. Few dared question the wisdom of discharging untreated waste into the nearest water body or untreated smoke into the atmosphere. This silence was maintained by union leaders as well as by most of the country’s radicals; except for a few isolated voices, no one protested. An insistence on treatment of the various effluents would have necessitated expenditures on treatment equipment that in turn would have given rise to higher operating costs. Obviously, this would have meant higher prices for Japanese goods, and ultimately fewer sales and lower industrial growth and GNP.

The pursuit of nothing but economic growth is illustrated by the response of the Japanese government to the American educational mission that visited Japan in 1947. After surveying Japan’s educational program, the Americans suggested that the Japanese fill in their curriculum gap by creating departments in chemical and sanitary engineering. Immediately, chemical engineering departments were established in all the country’s universities and technical institutions. In contrast, the recommendation to form sanitary engineering departments was more or less ignored, because they could bring no profit. By 1960, only two second-rate universities, Kyoto and Hokkaido, were interested enough to open such departments.

The reluctance to divert funds from production to conservation is explanation enough for a certain degree of pollution, but the situation was made worse by the type of technology the Japanese chose to adopt for their industrial expansion. For the most part, they simply copied American industrial methods. This meant that methods originally designed for use in a country that stretched from the Atlantic to the Pacific with lots of air and water to use as sewage receptacles were adopted for an area a fraction of the size. Moreover, the Japanese diet was much more dependent on water as a source of fish and as an input in the irrigation of rice; consequently discharged wastes built up much more rapidly in the food chain.

According to the text, no measures were resorted to in environmental protection after World War Ⅱ in Japan because()

A. they were reckoned to be unnecessary

B. they would check economic development

C. no one was much interested in them

D. pollution was held as inevitable at that time

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